chp362
26 U.S. Code 362 - Basis to corporations - Cornell Law School
The basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer.
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Chapter 362 Oregon Laws 1999
58.045. (1) The Oregon Business Corporation Act is applicable to domestic and foreign professional corporations except when inconsistent with this chapter. This
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2011 - Instructions for Form 1120S
Jan 31, 2012 section 362(e)(2)(C). The transferor income from salaries, wages, of transactions that the IRS has may make an election under section.
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